It includes the preparation and serving of food to guests, whether they are served at the table or serve the dishes on their own, whether they eat prepared meals in the facility, take them with them or have them delivered to them. Also included is the preparation and serving of food for direct consumption from motor vehicles and other vehicles. It includes activities: - restaurants - cafeteria - fast food restaurants - takeaway restaurant - mobile carts for the sale of ice cream - mobile carts with food - food preparation on market stalls - restaurants and bars related to traffic when performed by separate units. Does not include: - sale of food through vending machines, part. 47.99 - preparation and delivery of food on the basis of a concession, part. 56.29

It includes the provision of food preparation and serving services based on contractual arrangements with consumers and at a location designated by the consumer, and for certain occasions. Does not include: - manufacture of perishable food intended for resale, part. 10.89 - retail sale of perishable food, part. 47

Includes: - preparation and delivery of meals on the basis of a contract (eg for companies that deal with traffic) - preparation and delivery of food on the basis of concession, in sports and similar facilities - operation of canteens and cafeterias (eg in factories, institutions, hospitals or schools) on a contract basis. Does not include: - manufacture of perishable food intended for resale, part. 10.89 - retail sale of perishable food, part. 47

Includes preparation and serving of drinks for consumption on the spot: - in bars - in taverns - in cocktail salons - in discos - in pubs - in cafes - sale of drinks from specialized vehicles. Does not include: - resale of packaged / prepared beverages, part. 47 - sale of beverages through vending machines, part. 47.99 - operation of discos and play areas without serving drinks, part. 93.29